By Susan V. Crosson
Crosson and Needles proceed to aid teachers remain on most sensible of the swap curve with Managerial Accounting. Balanced, versatile content material during this market-leading textual content is supported by way of an array of built-in print and know-how vitamins. even if an teacher desires to current a consumer or procedural orientation, contain new tutorial techniques, improve scholars' middle talents and skills, or combine know-how into the school room, Managerial Accounting offers a complete resolution, making it the traditional selection for accounting teachers. The 8th version focuses totally on using accounting details in latest company international and represents the main major revision of the textual content up to now. content material updates mirror present accounting and company practices, whereas higher awareness is given to ethics, carrier corporations, and overseas matters. furthermore, the textual content contains a extra concise, obtainable writing type; a brand new layout to stress the user-oriented content material; and more desirable expertise elements for either teachers and scholars. Accuracy reviewers cost each line and paintings via each one workout within the textual content and vitamins, making Managerial Accounting the main exact between comparable texts out there.
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Extra resources for Managerial Accounting, 8th Edition
3-2. What is the goal of all the management approaches described in this chapter? Performance Measures: A Key to Achieving Organizational Objectives LO4 Explain the balanced scorecard and its relationship to performance measures. P erformance measures are quantitative tools that gauge an organization’s performance in relation to a specific goal or an expected outcome. Performance measures may be financial or nonfinancial. Financial performance measures include return on investment, net income as a percentage of sales, and the costs of poor quality as a percentage of sales.
1 3 4 | CHAPTER 1 The Changing Business Environment: A Manager’s Perspective The Role of Management Accounting LO1 Distinguish management accounting from financial accounting and explain how management accounting supports the management process. T o plan and control an organization’s operations, to measure its performance, and to make decisions about pricing products or services and many other matters, managers need accurate and timely accounting information. To do their jobs efficiently, employees who handle daily operations, such as managing the flow of materials into a production system, also rely on accurate and timely accounting information.
If you cannot achieve a satisfactory resolution, submit the issue to the next management level. If your immediate superior is the chief executive officer or equivalent, the acceptable reviewing authority may be a group such as the audit committee, executive committee, board of directors, board of trustees, or owners. Contact with levels above the immediate superior should be initiated only with your superior’s knowledge, assuming he or she is not involved. Communication of such problems to authorities or individuals not employed or engaged by the organization is not considered appropriate, unless you believe there is a clear violation of the law.